Managerial Accounting Canadian Canadian 10Th Edition Garrison Test Bank Full Chapter PDF

Managerial Accounting Canadian
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06
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1. (Appendix 6A) Which of the following statements referring to a production report is not correct?
A. The quantity schedule deals with physical units, not whole units.
B The total "Costs to be accounted for" must equal the total cost of the units completed and transferred
. out, plus the cost of the ending work-in-process inventory.
C The equivalent units in the ending work-in-process inventory will be different if the weighted-average
. method is used than it will be if the FIFO method is used.
D. The total of the "Units to be accounted for" will equal the total of the "Units accounted for."
2. Assume that there is no beginning work-in-process inventory, and the ending work-in-process inventory
is 50% complete with respect to conversion costs. What would be the number of equivalent units of
production with respect to conversion costs under the weighted-average method?
A. The same as the units completed.
B. The same as the units started during the period.
C. Less than the units completed.
D. Less than the units started during the period.
3. (Appendix 6A) All production costs have been steadily rising in the Donner Company for several periods,
and the company maintains large work-in-process inventories. What is the Donner Company's cost per
equivalent unit, as computed using the FIFO method?
A. The same as that computed under the weighted-average method.
B. Higher than that computed under the weighted-average method.
C. Lower than that computed under the weighted-average method.
D. It could be the lower than, the same as, or higher than that computed under the weighted-average
method.
4. (Appendix 6A) If a company uses two different unit cost figures to cost transfers from one department to
another under a process costing system, then which of the following statements is reasonable to assume?
A. There was no beginning work-in-process inventory.

B. Processing centres are arranged in a sequential pattern.
C. The FIFO cost method is being used.
D. The weighted-average cost method is being used.
5. For which of the following industries would it NOT be appropriate to use process costing?
A. Custom furniture building.
B. Oil refining.
C. Grain milling.
D. Newsprint production.
6. Which of the following statements best defines an operation costing system?
A. It is identical to a process costing system except that actual manufacturing overhead costs are traced to
units of product.
B It is the same as a process costing system except that direct materials costs are accounted for in the
. same way as in job-order costing system.
C It is the same as a job-order costing system except that direct materials costs are accounted for in the
. same way as in a process costing system.
D. It is identical to a job-order costing system except that actual manufacturing overhead costs are traced
to units of product.
7. Lucas Company uses the weighted-average method in its process costing system. The company adds
materials at the beginning of the process in the Forming Department, which is the first of two stages in its
production process. Information concerning operations in the Forming Department in October follows:
What was the materials cost of work in process on October 31?

A. $3,060.
B. $5,520.
C. $6,000.
D. $6,120.
8. David Company uses the weighted-average method in its process costing system. The first processing
department, the Welding Department, started the month with 20,000 units that were 80% complete
with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was
$123,200. An additional 65,000 units were started into production during the month. There were 19,000
units in the ending work-in-process inventory of the Welding Department that were 10% complete with
respect to conversion costs. A total of $389,250 in conversion costs were incurred in the department
during the month.
What would be the cost per equivalent unit for conversion costs for the month? (Round off to three
decimal places.)
A. $7.547.
B. $7.700.
C. $4.634.
D. $5.988.
9. Larner Company uses the weighted-average method in its process costing system. Operating data for the
first processing department for the month of June appear below:
According to the company's records, the conversion cost in beginning work-in-process inventory
was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the
department during the month.
What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal
places.)
A. $5.575.
B. $6.174.
C. $6.892.
D. $7.090.
10. Glo Co., a manufacturer of combs, uses the weighted-average method in its process costing system. The
company sold 125,000 units during the month of April. There is only one processing department. The
following additional information is provided:
What were the equivalent units of production for conversion costs for April?
A. 126,500 units.
B. 125,500 units.
C. 123,500 units.
D. 117,500 units.
11. The Morgan Company uses the weighted-average method in its process costing system. For a particular
department, the company had 54,000 equivalent units of production with respect to conversion costs
in March. There were 7,500 units in the department's beginning work-in-process inventory, two-thirds
complete with respect to conversion costs. During March, 52,500 units were started and 50,000 were
completed and transferred out of the department. What was the ending work-in-process inventory in the
department?
A. Consisted of 5,000 units.
B. Consisted of 2,500 units.
C. 65% complete with respect to conversion costs.
D. 40% complete with respect to conversion costs.
12. The following data were taken from the accounting records of the Hazel Corporation, which uses the
weighted-average method in its process costing system:
What were the equivalent units of production for conversion costs?

A. 102,000 units.
B. 112,000 units.
C. 111,000 units.
D. 100,000 units.
13. Baker Company uses the weighted-average method in its process costing system. The Assembly
Department started the month with 8,000 units in its beginning work-in-process inventory that were
90% complete with respect to conversion costs. An additional 95,000 units were transferred in from the
prior department during the month to begin processing in the Assembly Department. There were 11,000
units in the ending work-in-process inventory of the Assembly Department that were 90% complete with
respect to conversion costs.
What were the equivalent units of production for conversion costs in the Assembly Department for the
month?
A. 94,700 units.
B. 101,900 units.
C. 98,000 units.
D. 92,000 units.
14. Jawson Company uses the weighted-average method in its process costing system. Operating data for the
Painting Department for the month of April appear below:
What were the equivalent units of production for conversion costs in the Painting Department for April?
A. 67,300 units.
B. 68,820 units.
C. 70,520 units.
D. 63,900 units.
15. Sarver Company uses the weighted-average method in its process costing system. The Fitting Department
is the second department in its production process. The data below summarize the department's
operations in March:
The Fitting Department's production report indicates that the cost per equivalent unit for conversion cost
for March was $8.24.
How much conversion cost was assigned to the units transferred out of the Fitting Department during
March?
A. $482,287.20.
B. $502,640.00.
C. $523,240.00.
D. $561,144.00.
16. The Nichols Company uses the weighted-average method in its process costing system. The company
recorded 29,500 equivalent units of production for conversion costs for November in a particular
department. There were 6,000 units in the ending work-in-process inventory on November 30, 75%
complete with respect to conversion costs. The November 1 work-in-process inventory consisted of
8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed
and transferred out of the department during the month. What was the number of units started during
November in the department?
A. 24,500 units.
B. 23,000 units.
C. 27,000 units.
D. 21,000 units.
17. The Assembly Department started the month with 35,000 units in its beginning work-in-process
inventory. Additional units 472,000 were transferred in from the prior department during the month
to begin processing in the Assembly Department. There were 34,000 units in the ending work-in-
process inventory of the Assembly Department. How many units were transferred to the next processing
department during the month?
A. 507,000 units.
B. 473,000 units.
C. 471,000 units.
D. 541,000 units.
18. Huffer Company uses the weighted-average method in its process costing system. The following
information pertains to Processing Department D for the month of May:
All materials are added at the beginning of the process. Which of the following costs is closest to the cost
per equivalent unit for materials?
A. $0.43.
B. $0.45.
C. $0.55.
D. $0.59.
19. Harker Company uses the weighted-average method in its process costing system. The first processing
department, the Welding Department, started the month with 16,000 units in its beginning work-
in-process inventory that were 40% complete with respect to conversion costs. The conversion cost
in this beginning work-in-process inventory was $29,440. An additional 59,000 units were started
into production during the month, and 61,000 units were completed in the Welding Department and
transferred to the next processing department. There were 14,000 units in the ending work-in-process
inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of
$246,400 in conversion costs were incurred in the department during the month.
decimal places.)
A. $4.176.
B. $4.600.
C. $3.375.
D. $4.421.
20. Paxton Company uses the weighted-average method in its process costing system. The Moulding
Department is the second department in its production process. The data below summarize the
department's operations in January:
The accounting records indicate that the conversion cost that had been assigned to beginning work-
in-process inventory was $10,973, and a total of $268,107 in conversion costs were incurred in the
department during January.
What was the cost per equivalent unit for conversion costs for January in the Moulding Department?
(Round off to three decimal places.)
A. $5.348.
B. $4.038.
C. $5.080.
D. $4.704.
21. The Richmond Company uses the weighted-average method in its process costing system. The company
has only a single processing department. The company's ending work-in-process inventory on August 31
consisted of 18,000 units. The units in the ending work-in-process inventory were 100% complete with
respect to materials and 60% complete with respect to labour and overhead. If the cost per equivalent unit
for August was $2.75 for materials and $4.25 for labour and overhead, what was the total cost assigned to
the ending work-in-process inventory?
A. $126,000.
B. $75,600.
C. $80,100.
D. $95,400.
22. (Appendix 6A) On November 1, Yankee Company had 20,000 units of work in process in Department
No. 1 that were 100% complete with respect to material costs and 20% complete with respect to
conversion costs. During November, 160,000 units were started in Department No. 1, and 170,000 units
were completed and transferred to Department No. 2. The work in process on November 30 was 100%
complete with respect to material costs and 40% complete with respect to conversion costs. By what
amount would the equivalent units of production for conversion costs for the month of November differ if
the FIFO method were used instead of the weighted-average method?
A. 20,000 decrease.
B. 16,000 decrease.
C. 8,000 decrease.
D. 4,000 decrease.
23. Fabian Company uses the weighted-average method in its process costing system. The Assembly
Department started the month with 9,000 units in its beginning work-in-process inventory that were 70%
complete with respect to conversion costs. During the month, an additional 90,000 units were transferred
in from the prior department to begin processing in the Assembly Department. During the month, 87,000
units were completed in the Assembly Department and transferred to the next processing department.
There were 12,000 units in the ending work-in-process inventory of the Assembly Department that were
20% complete with respect to conversion costs.
month?
A. 93,000 units.
B. 83,100 units.
C. 87,000 units.
D. 89,400 units.
24. Narver Company uses the weighted-average method in its process costing system. Operating data for the
Lubricating Department for the month of October appear below:
What were the equivalent units of production for conversion costs in the Lubricating Department for
October?
A. 43,100 units.
B. 37,100 units.
C. 44,780 units.
D. 47,780 units.
25. Black Company uses the weighted-average method in its process costing system. The company's ending
work-in-process inventory consists of 5,000 units, 80% complete with respect to materials and 50%
complete with respect to labour and overhead. If the total dollar value of the inventory is $60,000 and
the cost per equivalent unit for labour and overhead is $8.00, what is the cost per equivalent unit for
materials?
A. $5.00.
B. $10.00.
C. $8.00.
D. $4.00.
26. Department 2 is the second of three sequential processes. All materials are added at the beginning of
processing in Department 2. During October, Department 2 reported the following data:
The company uses the weighted-average method in its process costing system. To the nearest cent, what
is the cost per equivalent unit on the production report for conversion costs?
A. $5.51.
B. $6.45.
C. $6.30.
D. $7.38.
27. Overland, Inc., uses the weighted-average method in its process costing system. The company's work-
in-process inventory on April 30 consists of 25,000 units. The units in the ending inventory are 100%
complete with respect to materials and 75% complete with respect to conversion costs. If the cost per
equivalent unit is $3.00 for materials and $5.50 for conversion costs, what is the total cost in the April 30
work-in-process inventory?
A. $212,500.
B. $178,125.
C. $159,375.
D. $109,375.
28. Valley Manufacturing Company's beginning work-in-process inventory consisted of 10,000 units, 100%
complete with respect to materials cost and 40% complete with respect to conversion costs. The total
cost in the beginning inventory was $30,000. During the month, 50,000 units were transferred out. The
equivalent unit cost was computed to be $2.00 for materials and $3.70 for conversion costs under the
weighted-average method. Given this information, what was the total cost of the units completed and
transferred out?
A. $255,000.
B. $270,000.
C. $240,000.
D. $285,000.
29. Ogden Company uses the weighted-average method in its process costing system. Information for the
month of January concerning Department A, the first stage of the company's production process, follows:
Materials are added at the beginning of the process. The ending work in process is 50% complete with
respect to conversion costs. What cost would be recorded for the ending work-in-process inventory?
A. $6,800.
B. $8,800.
C. $3,400.
D. $4,400.
30. Trapp Company uses the weighted-average method in its process costing system. The beginning work-
in-process inventory in its Painting Department consisted of 3,000 units that were 70% complete with
respect to materials and 60% complete with respect to conversion costs. The cost of the beginning work-
in-process inventory in the department was recorded as $10,000. During the period, 9,000 units were
completed and transferred on to the next department. The costs per equivalent unit for the period were
$2.00 for material and $3.00 for conversion costs. What was the cost of units transferred out during the
month?
A. $39,600.
B. $45,000.
C. $45,400.
D. $35,400.
31. Strap Company uses the weighted-average method in its process costing system. The company has
only one processing department. The ending work-in-process inventory consists of 10,000 units, 60%
complete with respect to materials. The total dollar value of this inventory is $38,000. The costs per
equivalent unit are $5.00 for materials and $4.00 for conversion costs for the period. With respect to
conversion costs, what is the ending work-in-process inventory?
A. 10% complete.
B. 20% complete.
C. 38% complete.
D. 30% complete.
32. Rariton Company uses the weighted-average method in its process costing system. The Moulding
The Moulding Department's production report indicates that the cost per equivalent unit for conversion
cost for January was $5.37.
How much conversion cost was assigned to the ending work-in-process inventory in the Moulding
Department for January?
A. $4,081.20.
B. $10,203.00.
C. $10,310.40.
D. $6,121.80.
33. (Appendix 6A) Ebis Company uses the FIFO method in its process costing system. The first processing
department, the Welding Department, started the month with 13,000 units in its beginning work-in-
process inventory; 10% of the units were complete with respect to conversion costs. The conversion
cost in this beginning work-in-process inventory was $12,610. An additional 89,000 units were started
into production during the month. There were 22,000 units in the ending work-in-process inventory of
the Welding Department; 30% of these units were complete with respect to conversion costs. A total of
$806,085 in conversion costs were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for the month on the department's
production report? (Round off to three decimal places.)
A. $8.026.
B. $9.700.
C. $9.057.
D. $9.450.
34. (Appendix 6A) Marten Company uses the FIFO method in its process costing system. Operating data for
the Casting Department for the month of September appear below:
According to the company's records, the conversion cost in beginning work-in-process inventory was
$83,600 at the beginning of September. Additional conversion costs of $427,682 were incurred in the
What would be the cost per equivalent unit for conversion costs for September on the Casting
Department's production report? (Round off to three decimal places.)
A. $5.498.
B. $5.779.
C. $5.620.
D. $5.500.
35. (Appendix 6A) Herston Company uses the FIFO method in its process costing system. The beginning
work-in-process inventory in a particular department consisted of 6,000 units, two-thirds complete
with respect to conversion costs. During the month, 42,000 units were started and 40,000 units were
completed and transferred out of the department. The company had 40,000 equivalent units of production
for conversion costs. Which of the following represents the ending work-in-process inventory in the
department? (Do not round intermediate calculations.)
A. 8,000 units, 25% complete with respect to conversion costs.
B. 0 units.
C. 8,000 units, 50% complete with respect to conversion costs.
D. 4,000 units, 100% complete with respect to conversion costs.
36. (Appendix 6A) Carson Company uses the FIFO method in its process costing system. The Assembly
Department started the month with 6,000 units in its beginning work-in-process inventory; 20% of the
units were complete with respect to conversion costs. An additional 74,000 units were transferred in from
the prior department during the month to begin processing in the Assembly Department. Of the 8,000
units in the ending work-in-process inventory of the Assembly Department, 60% were complete with
respect to conversion costs.
month?
A. 72,000 units.
B. 75,600 units.
C. 76,000 units.
D. 76,800 units.
37. (Appendix 6A) Karmen Company uses the FIFO method in its process costing system. Operating data for
the Enamelling Department for the month of May appear below:
What were the equivalent units of production for conversion costs in the Enamelling Department for
May?
A. 85,000 units.
B. 85,960 units.
C. 93,200 units.
D. 80,800 units.
38. (Appendix 6A) Creer Company uses the FIFO method in its process costing system. Department A had
20,000 units in process at the beginning of January, and 40% were complete with respect to conversion
costs. All materials are added at the beginning of the process in Department A. The January 1 work-
in-process inventory in Department A contained $10,000 in materials cost and $11,600 in conversion
cost. During January, materials costs were $0.50 per equivalent unit, and conversion costs were $1.50
per equivalent unit. All of the units in the beginning work-in-process inventory were completed and
transferred out during the month. What was the total cost attached to these units when they were
transferred to the next department?
A. $39,600.
B. $33,600.
C. $45,600.
D. $37,600.
39. (Appendix 6A) Mukluk Company uses the FIFO method in its process costing system. The conversion
cost for the month of April is $5.00 per equivalent unit, and the materials cost is $2.90 per equivalent
unit. At the beginning of the month, 1,000 units were in process, and 100% were complete with respect to
materials and 30% were complete with respect to conversion, with a total cost at that point of $2,400. If
these units are fully complete by the end of the month, what will be their total cost?
A. $3,500.
B. $3,900.
C. $5,900.
D. $8,000.
40. (Appendix 6A) Index Company uses the FIFO method in its process costing system. The first processing
department, the Forming Department, started the month with 17,000 units in its beginning work-in-
process inventory; the units were 10% complete with respect to conversion costs. The conversion
cost in this beginning work-in-process inventory was $9,010. An additional 76,000 units were started
into production during the month, and 83,000 units were completed and transferred to the next
processing department. There were 10,000 units in the ending work-in-process inventory of the Forming
Department; 70% of the units were complete with respect to conversion costs. A total of $445,915 in
conversion costs were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for the month on the Forming
Department's production report? (Round off to three decimal places.)
A. $5.050.
B. $5.300.
C. $5.867.
D. $5.150.
41. (Appendix 6A) Qart Company uses the FIFO method in its process costing system. Operating data for the
Cutting Department for the month of March appear below:
was $1,656 at the beginning of March. Additional conversion costs of $129,960 were incurred in the
What would be the cost per equivalent unit for conversion costs for March on the Cutting Department's
production report? (Round off to three decimal places.)
A. $1.710.
B. $1.677.
C. $1.756.
D. $1.840.
42. (Appendix 6A) Roger Company uses the FIFO method in its process costing system. The following data
are taken from the accounting records of a particular department for June:
What is the cost of the 75,000 units transferred out of the department during June?
A. $151,250.
B. $145,250.
C. $131,500.
D. $168,750.
43. (Appendix 6A) Winkle Company uses the FIFO method in its process costing system. At the beginning
of March, the work-in-process inventory in the Blending Processing Center consisted of 5,000 units,
90% complete with respect to conversion costs. At the end of the month, the work-in-process inventory
consisted of 2,000 units that were 60% complete with respect to conversion costs. If 10,000 units
were transferred to the next processing center during the month, what would be the equivalent units of
production for conversion costs?
A. 6,700 units.
B. 11,700 units.
C. 10,300 units.
D. 13,000 units.
44. (Appendix 6A) Winder Company uses the FIFO method in its process costing system. Department One is
the first stage of the company's production process. The following information pertains to conversion
costs for April for Department One:
What are the equivalent units of production for conversion costs?

A. 320,000 units.
B. 336,000 units.
C. 352,000 units.
D. 360,000 units.
45. (Appendix 6A) Garson Company uses the FIFO method in its process costing system. The Grinding
Department started the month with 18,000 units in its beginning work-in-process inventory; 10% of the
units were complete with respect to conversion costs. During the month, an additional 98,000 units were
transferred in from the preceding department to begin processing in the Grinding Department. During the
month, 115,000 units were completed in the Grinding Department and transferred to the next processing
department. Of the 1,000 units in the ending work-in-process inventory of the Grinding Department,
20% were complete with respect to conversion costs. What were the equivalent units of production for
conversion costs in the Grinding Department for the month?
A. 81,000 units.
B. 115,200 units.
C. 115,000 units.
D. 113,400 units.
46. (Appendix 6A) Oxyrom Company uses the FIFO method in its process costing system. Operating data for
the Brazing Department for the month of November appear below:
What were the equivalent units of production for conversion costs in the Brazing Department for
November?
A. 49,040 units.
B. 50,200 units.
C. 43,200 units.
D. 48,280 units.
47. (Appendix 6A) Tarten Company uses the FIFO method in its process costing system. Operating data for
the Curing Department for the month of March appear below:
According to the company's records, the conversion cost in beginning work-in-process inventory was
$7,470 at the beginning of March. The cost per equivalent unit for conversion costs for March was $8.20.
How much conversion cost would be assigned to the units completed and transferred out of the
department during March?
A. $525,530.
B. $592,040.
C. $533,090.
D. $533,000.
A sporting goods manufacturer buys wood as a direct material for baseball bats. The Forming Department
processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant
is applied. There was no beginning work-in-process inventory in the Forming Department in May. The
Forming Department began manufacturing 10,000 Casey Slugger baseball bats during May. Costs for the
Forming Department for the month of May were as follows:
A total of 8,000 bats were completed and transferred to the Finishing Department during May. The
ending work-in-process inventory was 100% complete with respect to direct materials and 25% complete
with respect to conversion costs. The company uses the weighted-average method of process costing.
48. What was the cost of the units transferred to the Finishing Department during May?
A. $50,000.
B. $40,000.
C. $53,000.
D. $42,400.
49. What was the cost of the work-in-process inventory in the Finishing Department at the end of May?
A. $7,600.
B. $10,000.
C. $2,500.
D. $4,000.
Adam Company uses the weighted-average method in its process costing system. The following
information for the Assembly Department was obtained from the accounting records for September (all
materials are added at the beginning of the process):
50. The "Total cost to be accounted for" section of the production report for the month will show an amount
equal to which of the following?
A. $604,500.
B. $498,500.
C. $429,000.
D. $106,000.
51. What are the equivalent units of production for material for the month?
A. 105,000 units.
B. 145,000 units.
C. 122,000 units.
D. 165,000 units.
Madsen Company uses the weighted-average method in its process costing system. During October,
the Mixing Department transferred out 40,000 units. The October 31 work-in-process inventory in the
Mixing Department consisted of 4,000 equivalent units of material and 5,000 equivalent units of labour
and overhead. The cost per equivalent unit was $2.50 for materials and $6.25 for labour and overhead.
52. What was the total cost of the October 31 work-in-process inventory?
A. $41,250.
B. $35,000.
C. $43,750.
D. $78,750.
53. The "Total cost accounted for" section of the production report for October will show an amount equal to
which of the following?
A. $110,000.
B. $391,250.
C. $350,000.
D. $428,750.
The activity in Nolan Company's Blending Department for the month of April is given below:
All materials are added at the beginning of processing in the Blending Department.
54. (Appendix 6A) Using the FIFO method, what are the equivalent units of production for material for the
month?
A. 50,000 units.
B. 58,000 units.
C. 54,000 units.
D. 60,000 units.
55. (Appendix 6A) Using the FIFO method, what are the equivalent units of production for labour and
overhead for the month?
A. 47,000 units.
B. 51,000 units.
C. 5,000 units.
D. 54,000 units.
56. Using the weighted-average method, what are the equivalent units of production for material for the
month?
A. 48,000 units.
B. 50,000 units.
C. 58,000 units.
D. 52,000 units.
57. Using the weighted-average method, what are the equivalent units of production for labour and overhead
for the month?
A. 50,000 units.
B. 51,000 units.
C. 47,000 units.
D. 55,000 units.
Activities in the Challenger Company's Assembly Department for the month of March follow:
58. Using the weighted-average method, what are the equivalent units of production for materials for March?
A. 65,000 units.
B. 67,000 units.
C. 68,050 units.
D. 70,000 units.
59. (Appendix 6A) Using the FIFO method, what are the equivalent units of production for conversion for
March?
Refer To: 06-05
A. 66,250 units.
B. 67,000 units.
C. 64,250 units.
D. 67,750 units.
The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month:
All materials are added prior to the beginning of work in the Blending Department.
60. (Appendix 6A) Assuming that Tru-Colour Paint Company uses the FIFO method, what are the equivalent
units of production for materials?
A. 42,600 units.
B. 45,000 units.
C. 53,000 units.
D. 46,000 units.
61. (Appendix 6A) Assuming that Tru-Colour Paint Company uses the FIFO method, what are the equivalent
units of production for conversion costs?
A. 42,600 units.
B. 44,400 units.
C. 46,000 units.
D. 54,000 units.
62. Assuming that Tru-Colour Paint Company uses the weighted-average method, what are the equivalent
units of production for materials?
A. 48,000 units.
B. 46,000 units.
C. 54,000 units.
D. 45,000 units.
63. Assuming that Tru-Colour Paint Company uses the weighted-average method, what are the equivalent
units of production for conversion costs?
A. 44,400 units.
B. 42,600 units.
C. 46,000 units.
D. 48,000 units.
The information below was obtained from the records of the first processing department of Christine
Corporation for the month of July. The company uses the weighted-average method in its process costing
system.
All materials are added at the beginning of the manufacturing process.

64. What are the equivalent units of production for material for the month?
A. 70,000 units.
B. 90,000 units.
C. 80,000 units.
D. 82,500 units.
65. What are the equivalent units of production for labour and overhead for the month?
A. 70,000 units.
B. 90,000 units.
C. 80,000 units.
D. 82,500 units.
The information below was obtained from the records of the first processing department of Moore
Company for the month of May. The company uses the weighted-average method in its process costing
system.
All materials are added at the beginning of the process.

66. What are the equivalent units of production for materials for the month of May?
A. 60,000 units.
B. 74,000 units.
C. 64,000 units.
D. 69,800 units.
67. What are the equivalent units of production for labour and overhead for the month of May?
A. 60,000 units.
B. 69,800 units.
C. 65,800 units.
D. 73,800 units.
Information about units processed and processing costs incurred during a recent month in the Refining
Department of a manufacturing company follow:
The beginning work-in-process inventory included $11,000 of conversion cost. During the month, the
Refining Department incurred an additional $290,000 in conversion costs.
68. Assuming that the company uses the weighted-average cost method, what are the equivalent units of
production for conversion costs for the Refining Department for the month?
A. 119,100 units.
B. 120,000 units.
C. 114,000 units.
D. 131,000 units.
69. Assuming that the company uses the weighted-average cost method, what is the cost per equivalent unit
for conversion costs for the month in the refining Department, rounded to the nearest cent?
A. $2.55.
B. $2.53.
C. $2.50.
D. $2.44.
70. (Appendix 6A) Assuming that the company uses the FIFO method, what are the equivalent units of
production for conversion costs for the refining Department for the month?
A. 119,100 units.
B. 111,950 units.
C. 115,250 units.
D. 114,000 units.
71. (Appendix 6A) Assuming that the company uses the FIFO method, what is the cost per equivalent unit
for conversion costs for the month in the refining Department, rounded to the nearest cent?
A. $2.52.
B. $2.54.
C. $2.44.
D. $2.59.
Kimbeth Manufacturing makes Dust Density Sensors (DDS), a safety device for the mining industry.
The company uses a process costing system and has only a single processing department. The following
information pertains to operations for the month of May:
The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete
with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect
to materials and 40% complete with respect to conversion costs. The costs were as follows:
72. (Appendix 6A) Using the FIFO method, what are the equivalent units of production for materials for
May?
A. 82,400 units.
B. 104,000 units.
C. 107,200 units.
D. 108,000 units.
73. (Appendix 6A) Using the FIFO method, what are the equivalent units of production for conversion costs
for May?
A. 85,600 units.
B. 88,800 units.
C. 95,200 units.
D. 98,400 units.
74. (Appendix 6A) Using the FIFO method, the cost per equivalent unit of materials for May is closest to
A. $4.12.
B. $4.50.
C. $4.60.
D. $4.80.
75. (Appendix 6A) Using the FIFO method, the cost per equivalent unit of conversion cost for May is closest
to which of the following?
A. $5.65.
B. $5.83.
C. $6.00.
D. $6.20.
76. (Appendix 6A) Using the FIFO method, the total cost of units in the ending work-in-process inventory is
closest to which of the following?
A. $153,200.
B. $154,800.
C. $155,300.
D. $157,000.
77. Using the weighted-average method, the cost per equivalent unit of materials for May is closest to which
of the following?
A. $4.12.
B. $4.50.
C. $4.60.
D. $5.03.
78. Using the weighted-average method, the cost per equivalent unit of conversion cost for May is closest to
A. $5.65.
B. $5.83.
C. $6.00.
D. $6.41.
79. Using the weighted-average method, the total cost of the units in ending work-in-process inventory is
closest to which of the following?
A. $156,960.
B. $86,400.
C. $153,960.
D. $154,800.
Reid Company uses a process costing system in which units go through several departments. In the
Cutting Department for June, units in the beginning work-in-process inventory were 80% complete with
respect to conversion costs. Units in the ending work-in-process inventory were 25% complete with
respect to conversion costs. Other data for the department for June are as follows:
80. (Appendix 6A) Assuming that the company uses the FIFO cost method, what is the cost per equivalent
unit for conversion costs for June, rounded to the nearest cent?
A. $1.80.
B. $1.40.
C. $1.64.
D. $1.35.
81. Assuming that the company uses the weighted-average method, what is the cost per equivalent unit for
conversion costs for June, rounded to the nearest cent?
A. $1.64.
B. $1.56.
C. $1.74.
D. $1.48.
Cherrington Company uses a process costing system. For May, the month just completed, the beginning
work-in-process inventory consisted of 50,000 units that were 60% complete with respect to conversion
costs. The ending inventory for the month was 20% complete with respect to conversion costs. A
summary of cost data for the month follows:
82. Assuming that Cherrington Company uses the weighted-average method, what is the cost per equivalent
unit for conversion costs for May, rounded to the nearest cent?
A. $4.19.
B. $4.00.
C. $3.64.
D. $3.83.
83. (Appendix 6A) Assuming that Cherrington Company uses the FIFO method, what is the cost per
equivalent unit for conversion costs for May, rounded to the nearest cent?
A. $4.31.
B. $3.49.
C. $4.29.
D. $4.11.
84. Assuming that Cherrington Company uses the weighted-average method, the conversion costs for work in
process ending inventory in May is closest to which of the following? (Round your intermediate answers
two decimal places)
A. $32,000.
B. $29,120.
C. $33,520.
D. $30,640.
85. Assuming that Cherrington Company uses the FIFO method, the conversion costs for work in process
ending inventory in May is closest to which of the following? (Round your intermediate answers two
decimal places)
A. $34,480.
B. $27,920.
C. $32,880.
D. $34,320.
The following information was obtained from the records of the first processing department of Keith
Manufacturing Company for the month of February. The company uses the FIFO method in its process
costing system.
All materials are added at the beginning of the manufacturing process.

86. (Appendix 6A) What are the equivalent units of production for material for the month?
A. 50,000 units.
B. 60,000 units.
C. 54,500 units.
D. 75,000 units.
87. (Appendix 6A) What are the equivalent units of production for labour and overhead for the month?
A. 54,500 units.
B. 59,000 units.
C. 95,000 units.
D. 60,000 units.
Selah Manufacturing makes a quality-improvement device for the aeronautical industry. The company
uses a process costing system and has only a single processing department. The following information
pertains to operations for the month of May:
The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete
with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect
to materials and 40% complete with respect to conversion costs. The costs were as follows:
88. What was the unit cost for materials included in the beginning work-in-process inventory, rounded to the
nearest cent?
A. $3.41.
B. $4.60.
C. $5.68.
D. $8.53.
89. What was the unit cost for conversion included in the beginning work-in-process inventory, rounded to
the nearest cent?
A. $2.22.
B. $2.78.
C. $6.00.
D. $11.11.
90. (Appendix 6A) Suppose there was no separate breakdown of the total cost of the beginning work-in-
process inventory of $90,120 into materials ($54,560) and conversion ($35,560). Which method of
accounting would not have been possible to use?
A. Process costing, using weighted-average.
B. Process costing, using FIFO.
C. Process costing using either weighted-average or FIFO.
D. Operations costing.
91. What total amount was debited to the Work-in-process inventory during the month of May?
A. $522,560.
B. $609,600.
C. $1,042,040.
D. $1,132,160.
92. Suppose the company used the weighted-average method. What amount would have been credited to the
Work-in-process inventory for the units completed and transferred out during the month of May?
A. $423,200
B. $552,000
C. $975,200
D. $132,160.
93. Eve Company uses the weighted-average method in its process costing system. The following
information for the Assembly Department was obtained from the accounting records for September (all
materials are added at the beginning of the process):
What unit cost (rounded to the nearest cent) was used in calculating the total cost of labour and overhead
included in the Work-in-process inventory on September 1?
A. 0.27
B. 0.31
C. 1.78
D. 2.73
94. The following journal entry would be made in a process costing system when units that have been
completed with respect to the work done in Processing Department Z are transferred from Processing
Department Z to Processing Department Y:
True False
95. The following journal entry would be made in a process costing system when units that have been
completed with respect to the work done in the final processing department are transferred to the finished
goods warehouse:
True False
96. (Appendix 6A) The "Quantity Schedule and Equivalent Units" section of the production report is the
same for the weighted-average method and the FIFO method of process costing.
True False
97. In process costing, the same equivalent units figure is used for both materials and conversion costs.
True False
98. (Appendix 6A) The cost per equivalent unit for conversion costs will always be the same under both the
FIFO and the weighted-average methods if there is no ending work-in-process inventory.
True False
99. (Appendix 6A) The cost per equivalent unit for conversion costs will always be the same under both the
FIFO and the weighted-average methods if there is no beginning work-in-process inventory.
True False
100.When assigning costs to partially completed units in the ending work-in-process inventory, it is NOT
necessary to consider the percentage of completion of the units under the weighted-average method.
True False
101.When computing the cost per equivalent unit, it is NOT necessary to consider the percentage of
completion of the units in beginning inventory under the weighted-average method.
True False
102.(Appendix 6A) Under the FIFO process costing method, the equivalent units of production in the
production report relate to work done only during the current period.
True False
103.(Appendix 6A) The cost per equivalent unit under the FIFO method of process costing is equal to the
cost of beginning work-in-process inventory plus the costs added during the period, all divided by the
equivalent units of production for the period.
True False
104.The weighted-average method of process costing can only be used if materials are added at the beginning
of the production process.
True False
105.A manufacturer of blank DVDs would ordinarily use process costing rather than job-order costing.
True False
106.In order to use process costing, the output of a processing department must be homogeneous.
True False
107.In process costing, costs are accumulated in processing departments, rather than by job.
True False
108.If all units go through all processing departments, then the processing departments are arranged in a
parallel, rather than sequential, fashion.
True False
109.(Appendix 6B) Units can disappear because of evaporation, losses, or rejection. Such missing units can
be considered to be a normal part of the processing or may be deemed to be abnormal.
True False
110.(Appendix 6B) There is only one method of accounting treatment for normal losses.
True False
111.(Appendix 6B) In the production report, a separate line is included in the units accounted for section for
normal units lost.
True False
112.(Appendix 6B) When normal losses are charged to good output a special journal entry is required to
account for costs related to spoiled units.
True False
113.(Appendix 6B) The cost per equivalent unit will be greater when normal losses are charged to good
output than when they are charged to manufacturing overhead.
True False
114.(Appendix 6B) Assuming normal losses are charged to good output the production report will account for
lost units but not assigned a value in equivalent units.
True False
115.Able Inc. uses the weighted-average method in its process costing system. The following data concern the
operations of the company's first processing department for a recent month:
Required:
Prepare a production report for the department using the weighted-average method.
116.Barker Inc. uses the weighted-average method in its process costing system. The following data concern
the operations of the company's first processing department for a recent month:
Required:
Using the weighted-average method:
a) Determine the equivalent units of production for materials and conversion costs.
b) Determine the cost per equivalent unit for materials and conversion costs.
c) Determine the cost of units transferred out of the department during the month.
d) Determine the cost of ending work-in-process inventory in the department.
117.Harmon Company uses the weighted-average method in its process costing system. The Curing
Department of Harmon Company reported the following information for the month of November:
All materials are added at the beginning of the process.

Required:
Compute the following items for the company's monthly production report using the weighted-average
method:
a) The equivalent units (EUs) of production for materials.
b) The cost per equivalent unit for conversion.
c) The total cost assigned to units transferred out of the Curing Department during November.
d) The cost assigned to work-in-process inventory as of November 30.
118.Carver Inc. uses the weighted-average method in its process costing system. The following data concern
Required:
Using the weighted-average method, determine the equivalent units of production for materials and
conversion costs by compiling the "Quantity Schedule and Equivalent Units" portion of the production
report.
119.(Appendix 6A) The Smith Company manufactures a product that goes through two departments prior to
completion. The following information is available on work in one of these departments, the Forming
Department, during March:
Cost in the beginning work-in-process inventory and cost added during the month were as follows:
The Forming Department is the first department in the production process; after forming has been
completed, the units are transferred to the Finishing Department.
Required:
a) Assuming the company uses the weighted-average method, calculate the equivalent units and unit cost
for materials and conversion costs, rounded to the nearest tenth of a cent.
b) (Appendix 6A) Assuming the company uses the FIFO method, calculate the equivalent units and unit
cost for materials and conversion costs, rounded to the nearest tenth of a cent.
120.(Appendix 6A) Dita Company uses a process costing system. The following information relates to one
month's activity in the company's Curing Department:
The conversion cost of the beginning inventory was $6,500. During the month, $112,000 in additional
conversion cost was incurred.
Required:
a) (Appendix 6A) Assume that the company uses the FIFO method. Compute the following:
1. The equivalent units of production for conversion for the month.
2. The cost per equivalent unit for conversion for the month.
3. The total cost transferred out during the month.
4. The cost assigned to the ending work-in-process inventory.
b) Assume that the company uses the weighted-average cost method. Compute the following:
1. The equivalent units of production for conversion for the month.
2. The cost per equivalent unit for conversion for the month.
3. The total cost transferred out during the month.
4. The cost assigned to the ending work-in-process inventory.
121.Production and cost data for the month of February for Process A of the Packer manufacturing Company
follow:
The company uses the weighted-average method in its process costing system.
Required:
a) Calculate the equivalent units and unit costs for February for materials and for conversion costs.
b) Determine the cost transferred to finished goods.
c) Determine the amount of cost that should be assigned to the ending work-in-process and finished
goods inventories.
122.Miller Company manufactures a product for which materials are added at the beginning of the
manufacturing process. A review of the company's inventory and cost records for the most recently
completed year revealed the following information:
The company uses the weighted-average method in its process costing system. The ending inventory is
50% complete with respect to conversion costs.
Required:
a) Compute the equivalent units of production and the cost per equivalent units for materials and for
conversion costs.
c) Determine the amount of cost that should be assigned to the ending work-in-process inventory.
123.The Hardy Company manufactures a product that goes through two departments prior to completion. The
following information is available on work in one of these departments, the Moulding Department, during
the month of July:
The Moulding Department is the first department in the production process; after moulding has been
completed, the units are transferred to the Finishing Department.
Required:
Assuming the company uses the weighted-average method, calculate the equivalent units for materials
and conversion costs, rounded to the nearest tenth of a cent.
124.(Appendix 6A) Sharp Company has a process costing system. The following data relate to the company's
Mixing Department for a recent month:
All materials are added at the beginning of the mixing process.

Required:
a) (Appendix 6A) Compute the equivalent units of production for materials using the FIFO method.
b) (Appendix 6A) Compute the equivalent units of production for conversion using the FIFO method.
c) Compute the equivalent units of production for materials using the weighted-average method.
d) Compute the equivalent units of production for conversion using the weighted-average method.
125.(Appendix 6A) Darver Inc. uses the FIFO method in its process costing system. The following data
concern the operations of the company's first processing department for a recent month:
Required:
Prepare a production report for the department using the FIFO method.
126.(Appendix 6A) Easy Inc. uses the FIFO method in its process costing system. The following data concern
Required:
Using the FIFO method:
a) Determine the equivalent units of production for materials and conversion costs.
b) Determine the cost per equivalent unit for materials and conversion costs.
c) Determine the cost of units transferred out of the department during the month.
d) Determine the cost of ending work-in-process inventory in the department.
127.(Appendix 6A) Farwest Inc. uses the FIFO method in its process costing system. The following data
concern the operations of the company's first processing department for a recent month:
Required:
Using the FIFO method, determine the equivalent units of production for materials and conversion costs
by compiling the "Quantity Schedule and Equivalent Units" portion of the production report.
128.(Appendix 6A) Production and cost data for the month of February for Process A of the Packer
Manufacturing Company were as follows:
The company uses the FIFO cost method in its process costing system.
Required:
a) Calculate the equivalent units and unit costs for February for materials and conversion costs.
c) Determine the amount of cost that should be assigned to the ending work-in-process and finished
goods inventories.
129.Job-costing systems tend to produce more accurate product cost information compared to process costing
systems. On the other hand they also tend to be more costly systems than processing costing systems.
Required:
Comment on the two observations.
06 Key
1. (Appendix 6A) Which of the following statements referring to a production report is not correct?
A. The quantity schedule deals with physical units, not whole units.
B The total "Costs to be accounted for" must equal the total cost of the units completed and transferred
. out, plus the cost of the ending work-in-process inventory.
C The equivalent units in the ending work-in-process inventory will be different if the weighted-
. average method is used than it will be if the FIFO method is used.
D. The total of the "Units to be accounted for" will equal the total of the "Units accounted for."
Accessibility: Keyboard Navigation
Blooms: Understand
CPA Competency: 3.3.2 Evaluates and applies cost management techniques appropriate for specific costing decisions.
Difficulty: Hard
Garrison - Chapter 06 #1
Learning Objective: 06-02 Compute the equivalent units of production using the weighted-average method.
Learning Objective: 06-03 Compute the cost per equivalent unit using the weighted-average method.
Learning Objective: 06-04 Assign cost to units using the weighted-average method.
Learning Objective: 06-06 (Appendix 6A) Compute the equivalent units of production using the FIFO method.
Learning Objective: 06-07 (Appendix 6A) Compute the cost per equivalent unit using the FIFO method.
Learning Objective: 06-08 (Appendix 6A) Prepare a cost reconciliation report accounting for the costs transferred out and the costs in the work in process inventory
at the end of the period using the FIFO method.
Topic: 06-08 Weighted-Average Method.
Topic: 06-09 Cost per Equivalent Unit—Weighted-Average Method.
Topic: 6A-01 Equivalent Units—FIFO Method.
Topic: 6A-02 Comparison of Equivalent Units of Production under the Weighted-Average and FIFO Methods.
Topic: 6A-03 A Comparison of Costing Methods.
2. Assume that there is no beginning work-in-process inventory, and the ending work-in-process
inventory is 50% complete with respect to conversion costs. What would be the number of equivalent
units of production with respect to conversion costs under the weighted-average method?
A. The same as the units completed.
B. The same as the units started during the period.
C. Less than the units completed.
D. Less than the units started during the period.
Blooms: Understand
Difficulty: Hard
3. (Appendix 6A) All production costs have been steadily rising in the Donner Company for several
periods, and the company maintains large work-in-process inventories. What is the Donner Company's
cost per equivalent unit, as computed using the FIFO method?
A. The same as that computed under the weighted-average method.
B. Higher than that computed under the weighted-average method.
C. Lower than that computed under the weighted-average method.
D. It could be the lower than, the same as, or higher than that computed under the weighted-average
method.
Blooms: Understand
Difficulty: Hard
4. (Appendix 6A) If a company uses two different unit cost figures to cost transfers from one department
to another under a process costing system, then which of the following statements is reasonable to
assume?
A. There was no beginning work-in-process inventory.
B. Processing centres are arranged in a sequential pattern.
C. The FIFO cost method is being used.
D. The weighted-average cost method is being used.
Blooms: Understand
Difficulty: Medium
Learning Objective: 06-08 (Appendix 6A) Prepare a cost reconciliation report accounting for the costs transferred out and the costs in the work in process inventory
at the end of the period using the FIFO method.
Topic: 6A-03 A Comparison of Costing Methods.
5. For which of the following industries would it NOT be appropriate to use process costing?
A. Custom furniture building.
B. Oil refining.
C. Grain milling.
D. Newsprint production.
Blooms: Understand
Difficulty: Easy
Learning Objective: 06-01 Record the flow of materials; labour; and overhead through a process costing system.
Topic: 06-01 Processing Departments.
Topic: 06-02 The Flow of Materials, Labour, and Overhead Costs.
6. Which of the following statements best defines an operation costing system?
A. It is identical to a process costing system except that actual manufacturing overhead costs are traced
to units of product.
B.It is the same as a process costing system except that direct materials costs are accounted for in the
same way as in job-order costing system.
C It is the same as a job-order costing system except that direct materials costs are accounted for in the
. same way as in a process costing system.
D. It is identical to a job-order costing system except that actual manufacturing overhead costs are
traced to units of product.
Blooms: Understand
Difficulty: Hard
Learning Objective: 06-05 Prepare a cost reconciliation report accounting for the costs transferred out and the costs in work in process inventory at the end of the
period using the weighted-average method.
Topic: 06-01 Processing Departments.
Topic: 06-10 Summary of Tropic Breeze Fans Costing.
7. Lucas Company uses the weighted-average method in its process costing system. The company adds
materials at the beginning of the process in the Forming Department, which is the first of two stages
in its production process. Information concerning operations in the Forming Department in October
follows:
What was the materials cost of work in process on October 31?

A. $3,060.
B. $5,520.
C. $6,000.
D. $6,120.
EI = 6,000 + 50,000 - 44,000 = 12,000 units * $28,560/56,000 = $6,120
Blooms: Apply
Difficulty: Hard
8. David Company uses the weighted-average method in its process costing system. The first processing
department, the Welding Department, started the month with 20,000 units that were 80% complete
with respect to conversion costs. The conversion cost in this beginning work-in-process inventory
was $123,200. An additional 65,000 units were started into production during the month. There were
19,000 units in the ending work-in-process inventory of the Welding Department that were 10%
complete with respect to conversion costs. A total of $389,250 in conversion costs were incurred in
the department during the month.
decimal places.)
A. $7.547.
B. $7.700.
C. $4.634.
D. $5.988.
EU = 66,000 + 19,000 * .1 = 67,900.

Cost/EU = (123,200 + 389,250)/67,900 = $7.547

Blooms: Analyze
Difficulty: Medium
9. Larner Company uses the weighted-average method in its process costing system. Operating data for
the first processing department for the month of June appear below:
was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the
What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal
places.)
A. $5.575.
B. $6.174.
C. $6.892.
D. $7.090.
($68,064 + 585,324)/(91,000 + 19,000 * 20%) = $6.174
Blooms: Analyze
Difficulty: Medium
10. Glo Co., a manufacturer of combs, uses the weighted-average method in its process costing system.
The company sold 125,000 units during the month of April. There is only one processing department.
The following additional information is provided:
What were the equivalent units of production for conversion costs for April?
A. 126,500 units.
B. 125,500 units.
C. 123,500 units.
D. 117,500 units.
Transferred out of WIP to FG = 125,000 + 30,000 - 37,500 = 117,500 (from FG information). EU =

117,500 * 100% + 8,000 * .75 = 123,500 units
Blooms: Analyze
Difficulty: Hard
Topic: 06-02 The Flow of Materials, Labour, and Overhead Costs.
11. The Morgan Company uses the weighted-average method in its process costing system. For a
particular department, the company had 54,000 equivalent units of production with respect to
conversion costs in March. There were 7,500 units in the department's beginning work-in-process
inventory, two-thirds complete with respect to conversion costs. During March, 52,500 units were
started and 50,000 were completed and transferred out of the department. What was the ending work-
in-process inventory in the department?
A. Consisted of 5,000 units.
B. Consisted of 2,500 units.
C. 65% complete with respect to conversion costs.
D. 40% complete with respect to conversion costs.
7,500 + 52,500 = 60,000 less 50,000 transferred out = EI of 10,000 units.

EI equiv. units = 54,000 - 50,000 = 4,000 EU therefore 4,000/10,000 = 40% complete

Blooms: Analyze
Difficulty: Hard
12. The following data were taken from the accounting records of the Hazel Corporation, which uses the
weighted-average method in its process costing system:
What were the equivalent units of production for conversion costs?

A. 102,000 units.
B. 112,000 units.
C. 111,000 units.
D. 100,000 units.
T. out + WIP e.i. = 30,000 + 90,000 - 20,000 = 100,000 * 100% + 20,000 * 60% = 112,000 units

Blooms: Apply
Difficulty: Medium
13. Baker Company uses the weighted-average method in its process costing system. The Assembly
Department started the month with 8,000 units in its beginning work-in-process inventory that were
90% complete with respect to conversion costs. An additional 95,000 units were transferred in from
the prior department during the month to begin processing in the Assembly Department. There were
11,000 units in the ending work-in-process inventory of the Assembly Department that were 90%
complete with respect to conversion costs.
month?
A. 94,700 units.
B. 101,900 units.
C. 98,000 units.
D. 92,000 units.
92,000 + 11,000 * .9 = 101,900 units

Blooms: Apply
Difficulty: Medium
14. Jawson Company uses the weighted-average method in its process costing system. Operating data for
the Painting Department for the month of April appear below:
What were the equivalent units of production for conversion costs in the Painting Department for
April?
A. 67,300 units.
B. 68,820 units.
C. 70,520 units.
D. 63,900 units.
(6,300 + 65,600 - 4,600) * 100% + 4,600 * 70% = 70,520 units

Blooms: Apply
Difficulty: Medium
15. Sarver Company uses the weighted-average method in its process costing system. The Fitting
department's operations in March:
The Fitting Department's production report indicates that the cost per equivalent unit for conversion
cost for March was $8.24.
How much conversion cost was assigned to the units transferred out of the Fitting Department during
March?
A. $482,287.20.
B. $502,640.00.
C. $523,240.00.
D. $561,144.00.
(7,100 + 61,000 - 4,600) * $8.24 = $523,240.00
Blooms: Apply
Difficulty: Medium
16. The Nichols Company uses the weighted-average method in its process costing system. The company
recorded 29,500 equivalent units of production for conversion costs for November in a particular
department. There were 6,000 units in the ending work-in-process inventory on November 30, 75%
complete with respect to conversion costs. The November 1 work-in-process inventory consisted of
8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed
and transferred out of the department during the month. What was the number of units started during
November in the department?
A. 24,500 units.
B. 23,000 units.
C. 27,000 units.
D. 21,000 units.
25,000 + 6,000 - 8,000 = 23,000 units started.

Blooms: Apply
Difficulty: Medium
17. The Assembly Department started the month with 35,000 units in its beginning work-in-process
inventory. Additional units 472,000 were transferred in from the prior department during the month to
begin processing in the Assembly Department. There were 34,000 units in the ending work-in-process
inventory of the Assembly Department. How many units were transferred to the next processing
department during the month?
A. 507,000 units.
B. 473,000 units.
C. 471,000 units.
D. 541,000 units.
35,000 + 472,000 - 34,000 = 473,000 units

Blooms: Apply
Difficulty: Easy
18. Huffer Company uses the weighted-average method in its process costing system. The following
information pertains to Processing Department D for the month of May:
All materials are added at the beginning of the process. Which of the following costs is closest to the
cost per equivalent unit for materials?
A. $0.43.
B. $0.45.
C. $0.55.
D. $0.59.
($11,000 + 36,000)/(85,000 + 25,000) = $0.43
Blooms: Apply
Difficulty: Medium
19. Harker Company uses the weighted-average method in its process costing system. The first processing
department, the Welding Department, started the month with 16,000 units in its beginning work-
in-process inventory that were 40% complete with respect to conversion costs. The conversion cost
in this beginning work-in-process inventory was $29,440. An additional 59,000 units were started
into production during the month, and 61,000 units were completed in the Welding Department and
transferred to the next processing department. There were 14,000 units in the ending work-in-process
inventory of the Welding Department that were 10% complete with respect to conversion costs. A
total of $246,400 in conversion costs were incurred in the department during the month.
decimal places.)
A. $4.176.
B. $4.600.
C. $3.375.
D. $4.421.
Cost/EU = ($29,440 + 246,400)/(61,000 + 14,000 * .1) = $4.421

Blooms: Apply
Difficulty: Medium
20. Paxton Company uses the weighted-average method in its process costing system. The Moulding
The accounting records indicate that the conversion cost that had been assigned to beginning work-
in-process inventory was $10,973, and a total of $268,107 in conversion costs were incurred in the
department during January.
What was the cost per equivalent unit for conversion costs for January in the Moulding Department?
(Round off to three decimal places.)
A. $5.348.
B. $4.038.
C. $5.080.
D. $4.704.
($10,973 + 268,107)/(50,300 + 9,400 * .2) = $5.348
Blooms: Apply
Difficulty: Medium
21. The Richmond Company uses the weighted-average method in its process costing system. The
company has only a single processing department. The company's ending work-in-process inventory
on August 31 consisted of 18,000 units. The units in the ending work-in-process inventory were 100%
complete with respect to materials and 60% complete with respect to labour and overhead. If the cost
per equivalent unit for August was $2.75 for materials and $4.25 for labour and overhead, what was
the total cost assigned to the ending work-in-process inventory?
A. $126,000.
B. $75,600.
C. $80,100.
D. $95,400.
18,000 * $2.75 + 18,000 * .6 * $4.25 = $95,400

Blooms: Apply
Difficulty: Medium
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Munkit istuivat sisällä syvään mietiskelyyn vaipuneina noudattaen
pyhää velvollisuuttaan, mutta kun Lo Ta kohotti oviverhoa ja astui
sisään heidän riviensä väliin, valtasi suuri pelko heidät ja he
painoivat päänsä alas.
Hän pääsi kuitenkin onnellisesti vuoteensa luo ja alkoi riisuutua.

Hän avasi vyönsä ja rupesi hellittelemään pukunsa sidenauhoja,
mutta kun ne eivät heti avautuneet, hän repi ne auki. Sitä
tehdessään putosi koiran reisiluu hänen povestaan.
— Haa, sepä mainiota! — huusi Lo Ta. — Minulla tuntuu juuri

olevan aika nälkä!
Ja hän alkoi syödä. Mutta munkit peittivät häpeissään ja

inhoissaan kasvonsa ja hänen lähimmät naapurinsa vetäytyivät
vuoteillaan mahdollisimman kauaksi hänestä.
Lo Syvähenki kiskaisi palan lihaa koiran reidestä ja ojensi sen

viereiselle munkille sanoen:
— Pistä poskeesi!
Mutta munkki painoi kauhtanansa hihaa huuliaan vasten

estääkseen lihapalaa sattumasta niihin. Kun Lo Ta sen huomasi, hän
huusi:
— Etkö tahdo syödä? Hä? Varroppas!
Ja hän sieppasi munkin kainaloonsa ja työnsi lihapalan väkisten

hänen suuhunsa. Eikä hän antanut toiselle aikaa sylkäistä palaa
suustaan, vaan pakotti uhrinsa nielemään tuon vastenmielisen
palan. Silloin ryhtyivät toiset munkit auttamaan onnetonta toveriaan.
Mutta Syvähenki viskasi koirankoiven luotaan ja alkoi nyrkit
pystyssä nasikoida virkaveljiensä kaljuja päitä. Koko makuusuoja
joutui epäjärjestykseen ja kiihdyksiin. Munkit kokosivat vaatteensa ja
hankkiutuivat lähtemään kokonaan talosta pois huolimatta apulaisen
kehotuksista jäädä paikoilleen. Syvähenki raivosi niin kauan heidän
keskuudessaan, että kaikki olivat peräytyneet ulos etsiäkseen
itselleen turvapaikan jostakin muualta.
Tällä kertaa eivät kyökkimestari ja lukkari enää kääntyneet

luostarinjohtajan puoleen, vaan kutsuivat luostarin palvelusväen
kokoon, luvultaan noin sata henkeä ja hyökkäsivät tämän
talouskaluilla, seipäillä ja nuijilla asestetun joukon kanssa
makuusuojaan. Syvähenki oli juuri tulossa ulos, mutta kun hän
äkkäsi vaarallisen asemansa, hän päästi hurjan sotahuudon ja
peräytyi takaisin. Hänellä ei ollut minkäänlaista asetta ja sentähden
hän kiireessä repäisi Buddha-kuvan edessä olevasta uhripöydästä
kaksi jalkaa ja alkoi heti tehdä puhdasta jälkeä. Ja totta puhuen,
vaikka toiset olivatkin niin vahvasti varustetut, olivat he kuitenkin
iloisia, että saattoivat paeta tästä kahakasta heitettyään aseensa.
Mutta pihalle johtavaan käytävään he uskalsivat pysähtyä hetkeksi

ja päättivät nyt hyökätä yhtaikaa käytävän kummaltakin puolelta Lo
Tan kimppuun, kun tämä on menossa ulos. Mutta Syvähenki
huomasi juonen. Hänellä oli pöydänjalka kummassakin kädessään ja
huitoi niitä yhä enemmän yltyneenä oikealle ja vasemmalle, eteen ja
taakse tehdäkseen tilaa ja karkottaakseen viholliset tieltään. Hän oli
näin taistellen edennyt pihalle saakka, kun luostarinjohtaja yhtäkkiä
ilmaantui kamppailevain näkyviin ja huusi kuuluvalla äänellä:
— Syvähenki, heretkää!… Ja te munkit, antakaa hänen olla

rauhassa!
Luostariveljet, joista osa oli kamppailussa haavottunut, hillitsivät
itsensä, ja kun Lo Ta huomasi, ettei kukaan häntä enää vastustanut,
hän heitti pöydänjalat maahan ja sopersi:
— Herra johtaja, minä alistun teidän tuomioonne.
Nyt alkoi Lo Ta vähitellen selvitä.
— Syvähenki, — lausui johtaja, — jos te tulette elämään tällä

tavalla edelleen, niin te sillä joudutatte minun kuolemaani. Kun te
ensi kerta olitte humalassa ja aikaansaitte täällä yleisen
epäjärjestyksen, minä ilmotin siitä teidän sukulaisellenne, herra
sihteeri Tshaulle, joka sen johdosta kirjotti anteeksipyyntökirjeen
luostarin veljeskunnalle. Tällä kertaa olette ollut paljon raivoisampi ja
rikkonut paljon pahemmin sopivaisuuden ja hyvän järjestyksen
sääntöjä vastaan. Te olette särkenyt kesämajan ja porttipatsaan.
Tämän kaiken voi teidän sukulaisenne korvata. Mutta te olette
ahdistanut munkkeja ja karkottanut heidät luostarista ulos; sellainen
rikos on sangen vakavaa laatua. Tämä Wan Shu Buddhisatwalle
pyhitetty tomppelimme Viidentaulunvuorella on ollut levon, rauhan ja
yksinäisyyden tyyssija, josta uhrisavu jo yli tuhannen vuotta on
kohonnut taivasta kohti. Kuinka voisimmekaan suvaita, että te sitä
tällä tavalla häpäisette? Tulkaa muutamaksi päiväksi minun suojaani,
kunnes minä olen hankkinut teille toisen paikan.
Syvähenki seurasi luostarinjohtajaa, sittenkun tämä oli käskenyt

erään ylemmän virkamiehen lepyttämään hartaustoimituksessaan
häirittyjä munkkeja ja johtamaan heitä paikoilleen makuusuojaansa
ja auttamaan haavotettuja ja ruhjottuja.
Seuraavana päivänä piti luostarinjohtaja apulaisensa kanssa

neuvottelun. He tahtoivat antaa Syvähengelle rahaa ja lähettää
hänet menemään, mutta pitivät kuitenkin parempana ilmottaa asiasta
sihteeri Tshaulle.
Johtaja kirjotti siis kirjeen ja lähetti kaksi palvelijaansa viemään

sitä herra Tshaulle hänen kesäasuntoonsa. Heidän oli määrä odottaa
vastausta. Herra sihteeri luki kirjeen ja tuli neuvottomaksi, mutta
kirjotti vastauksen luvaten korjata kesämajan ja hankkia uuden
porttipatsaan ja sanoi yhtyvänsä arvoisan johtajan mielipiteeseen,
että Syvähenki olisi lähetettävä jonnekin muualle, koska hän oli niin
paljon pahaa aikaansaanut.
Luostarinjohtajan luettua vastauksen hän käski ensin palvelijansa

tuoda mustan päällysviitan, parin kenkiä ja kymmenen taelia hopeata
ja kutsutti sitten luokseen Syvähengen, jolle lausui:
— Syvähenki, kun te ensi kerta tulitte humalassa kotiin, minä pidin

sitä vain pahana sattumana. Nyt te olette tehnyt itsenne toisen
kerran syypääksi tähän rikokseen, vieläpä paljon
raskauttavammassa muodossa, sillä te ette ole ainoastaan särkenyt
pyhiä esineitä, vaan ahdistanut ja solvaissut munkkeja
personallisesti. Teidän menettelyänne ei voida näin ollen enää
kauempaa sietää tässä puhtauden ja rauhan tyyssijassa. Ottaen
huomioon teidän suojelijanne mielipiteen minä annan teille kirjeen,
joka on oleva teille suosituksena toiseen luostariin. Sinne saatte nyt
lähteä ja sinne asettua ja täyttyköön siellä teidän kohtalonne. Me
emme voi missään tapauksessa pitää teitä kauempaa luonamme.
— Pyhä päämieheni, — vastasi Syvähenki, — minne aiotte

lähettää minut, teidän oppilaanne, jotta minä kutsumukseni täyttää
voisin?
— Minulla on nuorempi veli, — selitti johtaja, — joka nykyään on
»Suuren saarnaajan» luostarin esimiehenä maan itäisessä
pääkaupungissa. Hänen nimensä on Tshi Tsing. Tämä kirje, jonka
annan teille myötä, on hänelle osotettu, ja hän hankkii kyllä teille
paikan, jota voitte hoitaa loukkaamatta omaa luostarillista arvoanne.
Syvähenki kumarsi johtajalle yhdeksän kertaa [hänen olisi pitänyt

kumartaa vain kolme kertaa. Yhdeksänkertainen kumarrus osottaa
suurinta kunnioitusta ja saattaa tulla vain keisarin, jumalankuvain tai
Konfusiuksen osaksi], otti yhden mytyn kainaloonsa, viskasi toisen
selkäänsä ja kolmannen, jossa kirje oli, rinnalleen, sanoi jäähyväiset
luostarin johtajalle ja veljeskunnalle ja läksi Viidentaulunvuorelta
muille maille.
Lo Ta voittaa rosvopäällikön uudella tavalla.
Paikka, johon Lo Syvähenki ensinnä suuntasi kulkunsa, oli pajan

läheisyydessä oleva majatalo, jossa hän aikoi viipyä siksi, kun hänen
sauvansa ja miekkansa valmistuisivat; sitten tulisi hän jatkamaan
matkaa. Tuskin tarvitsee huomauttaa, että jokainen
Viidentaulunvuoren munkki iloitsi sydämensä pohjasta nähdessään
Syvähengen katoavan kaukaisuuteen ja että hänen suojelijansa,
sihteeri Tshau lähimmässä tulevaisuudessa korvasi hänen
aikaansaamansa vahingot.
Parissa kolmessa päivässä sai seppä sauvan ja miekan valmiiksi.

Sauva oli Lo Tan suureksi mielihyväksi kirjailtu väri- ja
lakkamaalauksilla ja seppä sai työpalkkansa lisäksi vähäsen
hopeata. Sitten Syvähenki otti myttynsä, kiinnitti miekan
vyötäisilleen, tarttui sauvaansa, heitti jäähyväiset sepälle ja tämän
sälleille ja läksi matkalleen. Emmekä me erehdy väittäessämme, että
jokainen vastaantulija, joka häntä hiukankin tarkemmin tuli
silmäilleeksi, ajatteli:
— Tuossapa vasta tanakka munkki!
Pyhiinvaeltajamme kulki parin viikon ajan kohti maan itäistä

pääkaupunkia välttäen visusti kaikkia tien varrella olevia luostareita
ja viettäen yönsä majataloissa. Toisinaan hän poikkesi juomalaankin
ottaakseen ryypyn virkistykseksi.
Mutta eräänä päivänä, kun hän kulki tietään ihaillen ympäristönsä

kauniita vuorimaisemia, yö yllätti hänet hänen huomaamattaan, ja
hän tunsi, ettei hän enää jaksaisi lähimpään matkan varrella olevaan
majapaikkaan. Mikä neuvoksi yön pimeydessä, kun hän oli yksin
vieraalla seudulla?
Hän oli kulkenut vielä noin kolme Kiinan penikulmaa eteenpäin,

kun saapui pienelle puiselle sillalle, josta näki punaista hohdetta
jonkun matkan päässä. Pian saattoi sakeassa puistikossa erottaa
yksinäisen talonpoikaistalon. Muuten ei näkynyt kuin loppumattomia
harjanteita toinen toistaan ylempänä.
— Parasta on, — arveli Lo Syvähenki, — pyytää yösijaa tuosta

talonpoikaistalosta.
Ja hän kääntyi valoa kohti, riensi portaita ylös ja tuli pihalle, jolla
talon palvelusväki hyöri kuumeisesti juosten edes ja takaisin,
ikäänkuin olisi sillä ollut tavattoman tärkeä ja kiireinen asia
toimitettavana. Lo Ta jäi talon eteen seisomaan, nojasi sauvaansa ja
puhutteli palvelusväkeä huutamalla, mutta kohteliaasti.
— Munkki, mitä asiaa on teillä näin myöhäiseen aikaan tähän
taloon? — kysyttiin häneltä.
— Minä en jaksa enkä löydä enää lähimpään majapaikkaan, —

selitti Syvähenki, — ja pyytäisin sentähden päästä yöksi teidän
kunnioitettavan isäntänne taloon.
— Meillä tulee ensi yönä kaikki olemaan epäjärjestyksessä

emmekä siitä syystä voi ottaa teitä luoksemme.
— Voittehan kuitenkin antaa minun jossakin talon nurkassa levätä

tämän yön jatkaakseni matkaani aamulla varhain.
— Kunnioitettava isä, te teette hyvin viisaasti, jos kiireimmän

kautta laitatte itsenne täältä pois. Te ette kuitenkaan voisi jäädä
tänne joutumatta alttiiksi häpeälliselle kuolemalle.
— Mikä järjetön ajatus! Tehdä yösijastani niin suurenmoinen asia,

ikäänkuin minun pyyntöni sisältäisi kuolemalla rangaistavan
rikoksen!
— Lähtekää nyt suosiollisesti, sillä jos te tässä vielä jonkun aikaa

viivyttelette, niin mahdollisesti teidät vangitaan.
Nämä sanat saivat Syvähengen sisun kiehahtamaan ja hän

tiuskaisi:
— Te puhutte kuin typerät moukat! Vai ettäkö minut vangittaisiin,

vaikken ole sanallakaan antanut aihetta sellaiseen tekoon!
Nyt alkoivat muutamat haukkua häntä toisten koettaessa yhä

hyvällä puheella saada häntä lähtemään. Mutta Syvähenki kohotti
sauvansa ja oli aikeessa antaa heille oikein tuntuvan vastauksen,
kun eräs ukko riensi talosta ulos. Syvähenki huomasi hänet ja antoi
kätensä painua alas. Tulija oli yli kuudenkymmenen vuoden ja hänen
kädessään oli pitkä seiväs, joka ylettyi korkealle pään yli:
— Mikä melu täällä on? — huusi ukko tullessaan.
— Tämä munkki aikoo piestä meitä, — vastasi palvelusväki. —

Syy ei ole siis meidän.
— Minä olen Viidentaulunvuoren luostariveljiä, — selitti Syvähenki,

— ja olen asioissa matkalla itäiseen pääkaupunkiin. Koska en
tänään enää voi ehtiä seuraavaan majataloon, oli aikomukseni
pyytää yösijaa teidän kunnioitetusta talostanne. Mutta tuo
roistojoukko vakuutti härnäillen, että jollen lähde, niin minut täällä
pistetään köysiin.
— Jos te olette Viidentaulunvuoren munkkeja, — sanoi ukko, —

niin olkaa hyvä ja käykää sisään.
Lo Syvähenki seurasi ukkoa sisään ja kun he olivat istuutuneet,

virkkoi vanhus:
— Pyhä veli, teidän ei pidä suuttua, sillä palvelusväkeni ei tiennyt,

että te olette tuosta buddhalaisten munkkien kuuluisasta
turvapaikasta, ja vaikka meidän talossamme ensi yönä tuleekin
olemaan hyvin rauhatonta, tahdon kuitenkin koettaa auttaa teitä.
Lo Syvähenki nousi, nojautui matkasauvaansa, kiitti ukkoa ja

sanoi:
— Minä olen teille erittäin kiitollinen, te hyväntahtoinen ystäväni.

Saanko luvan kysyä teidän kunnianarvoisaa sukunimeänne?
— Sukunimeni on Liu, — vastasi ukko, — ja meidän taloamme
sanotaan Kirsikkamajaksi. Tästäpä syystä ovat ihmiset ruvenneet
nimittämään minua Kirsikkamajan vaariksi. Mutta saanko luvan
kysyä teidän munkkinimeänne, pyhä veli?
— Minun esimieheni nimi on Tshi Tshin (uskollinen sydän) ja oma

nimeni
Lo Ta, mutta veljeskunnassa minua nimitetään Syvähengeksi.
— Olkaa hyvä ja syökää vähäsen välipalaksi, pyhä veli, — pyysi

vanha
Liu, — mutta tuskinpa syötte lihaa, vai kuinka?
— Minä en pidä sitä niin suurena asiana, jos syönkin lihaa ja juon
väkeviä juomia, — arveli Syvähenki, — ja sanoakseni teille totuuden,
minä en ole pahoin nirsu mitä viinaan tulee, olkoonpa se sitten
puhdasta tai sekotettua, valkoista tai värikästä.
— Jos kerran se on asian laita, — nauroi ukko Liu, — että te ette

lihaa ettekä ryyppyä viero, niin sallikaa minun käskeä valmistamaan
teille syötävää ja juotavaa. Palvelijat hoi, laittakaa oiva ateria ja
runsaat ryypyt pöytään!
Palvelija kattoi pöydän tuossa tuokiossa, toi paahdettua

naudanlihaa, kolmea, neljää lajia vihanneksia sekä parin
syöntipuikkoja Lo Talle. Tämä pani myttynsä syrjään ja asettui
pöydän ääreen. Palvelija toi vielä kattilan voimakasta juotavaa ja
juomakupin.
Syvähenki ei suinkaan ujostellut eikä säästänyt, vaan tyhjensi

kursailematta juomakattilan ja ruokalautaset muutamassa
minuutissa, niin että ukko Liu vain itseksensä häntä ihmetteli. Sitten
palvelija toi riisiä, jonka Lo Ta söi yhtä nopeasti.
— Minun täytyy pyytää teitä, — virkkoi nyt vanha Liu, — ensi yön
nukkumaan eräässä sivurakennuksessa ja pysyä siellä ulos
tulematta, vaikka kuulisittekin melua ja meteliä ulkoa.
— Saanko kysyä, — uteli Lo Ta, — mitä teidän talossanne tulee

ensi yönä tapahtumaan sitten?
— Minä arvelen, että tuskinpa saattaa maailmasta eronneella

miehellä, kuten teillä, olla mitään erikoista halua saada tietää se.
— Mutta isäntä hyvä, miksi olette noin alakuloinen? — kysyi Lo

Syvähenki. — Minä toivon, ettette ole loukkaantunut minun tulostani.
Minä korvaan huomenna mielelläni, mitä olen velkaa yösijastani,
enkä
tahdo teitä sen kauempaa rasittaa.
— Oo, ei suinkaan, pyhä veli! — huudahti vanhus. — Kuulkaahan,

mitä sanon. Meillä on ollut tapana antaa vapaaehtoisesti munkeille
lahjoja, emmekä me suinkaan kanna vihan kaunaakaan heitä
kohtaan. Mutta ensi yönä joutuu tyttäreni naimisiin, ja tämä aiheuttaa
levottomuuden.
— Hahahaa! — nauroi Syvähenki. — Kun tyttäret tulevat täysi-

ikäisiksi, täytyy heidän päästä naimisiin. Se on, kuten te tiedätte, yksi
noista tärkeistä suhdekäskyistä [kiinalaisten viisi suhdekäskyä ovat:
ruhtinaan ja alamaisen suhde, miehen ja vaimon suhde, vanhempain
ja lasten suhde, sisarusten suhde ja ystäväin suhde], inhimillisen
luonnon suurimpia velvollisuuksia. Kuinka saattaa tämä tehdä
mielenne alakuloiseksi?
— Niin nähkääs, asian laita on se, että tuo uusi sukulaisuus on
meille vastenmielinen.
— Mikä mieletön mies te olettekaan! Jos kysymyksessä olevat

sukulaispuolueet eivät voi sietää toisiaan, niin miksi Herran nimessä
te suostutte sellaiseen avioliittoon sitten?!
— Tyttäreni on ainoa lapseni, — selitti vanhus, — ja on nyt

yhdeksäntoistavuotias. Meidän läheisyydessämme on vuori, jota
sanotaan Kirsikkavuoreksi. Tälle vuorelle asettui aivan äskettäin
kaksi »suurta kuningasta», kuten he itseään nimittävät, ja heidän
noin viisi-, kuusisataa miestään. Mutta todellisuudessa he ovat
rosvoja, jotka pilkkaavat keisaria ja hänen arvoaan. Toinen heistä tuli
eräänä päivänä minun talooni kiskomaan suojelusveroa. Hän katseli
tytärtäni, pani kaksikymmentä taelia ja käärön punaista silkkiä
häälahjaksi pöydälle ja selitti tulevansa tänä iltana noutamaan
tyttäreni vaimokseen. Me emme voi tuota miestä vastustaa, vaan
olemme pakotetut tottelemaan. Tämä on syynä levottomuuteemme
eikä meidän mielipahamme kohdistu vähimmässäkään määrässä
teitä kohtaan, kunnioitettava munkki.
— Niinkö! — huusi Syvähenki. — Jos asian laita on se, niin

tiedänpä oivallisen keinon, millä saan hänet luopumaan
aikomuksestaan ja halustaan naida tyttärenne. Mitä te siitä muuten
arvelette?
— Hän on kuin itse paholainen, ja voi silmäänsä räpäyttämättä

tappaa jokaisen meistä. Mutta millä tavalla te aiotte saada hänet
luopumaan aikomuksestaan?
— Minä olen Viiden taulun vuoren luostarissa oppinut erinomaisen

tavan, jolla saa niin mainiosti toisen luopumaan aikeistaan, olkoonpa
kysymyksessä vaikka kuka. Viekää tyttärenne jonnekin muualle ja
antakaa minun odottaa ylkämiestä tyttärenne huoneessa, jotta saisin
tilaisuuden osottaa hänelle vaikutusvaltaani. Luottakaa huoletta
siihen, että hän luopuu aikeistaan!
— Jos niin todellakin tulee tapahtumaan, niin te teette minulle

suuren palveluksen. Mutta muistakaa, kuinka tavattoman vaarallista
on silitellä tiikerin partaa.
— Minun henkeni ei joudu lainkaan vaaranalaiseksi. Tehkää te

vain, kuten sanoin.
— Hyvä on, — huudahti vanha Liu. — Mikä onnellinen sattuma

olikaan, että buddhalainen munkki osui oikeaan aikaan minun
talooni.
Muutkin hämmästyivät aika lailla munkin lupausta.
— Ehkä söisitte vielä vähäsen jotakin? — kysyi Liu-vaari.
— Syömisestä en minä nyt niinkään välitä, — vastasi Syvähenki,

— mutta jos teillä on vielä samanlaista juotavaa, niin ottaisinpa
kernaasti vielä muutaman kulauksen.
— Kyllä, kyllä! Kuulkaa siellä, tuokaa pian paistettua haukea ja

äskeistä juotavaa.
Kun näitä oli tuotu, pyysi isäntä Syvähenkeä käyttämään

hyväkseen ja tämä joikin vielä muutaman kupposen ja söi palasen
haukea. Sitten Lo Syvähenki otti sauvansa ja kysyi Liu-vaarilta, oliko
hän jo vienyt tyttärensä talteen.
— Minä lähetin hänet täksi yöksi naapuriin, — vastan ukko.

— Näyttäkää minut siis tyttärenne kamariin, — käski Syvähenki.
Vanhus opasti munkin kamarin ovelle ja sanoi:
— Tässä on tyttäreni kamari.
— Hyvä on. Nyt saatte kaikki muut mennä matkoihinne, — virkkoi

Syvähenki lopuksi.
Ukko Liu poistui palvelijoineen päättämään hääjuhlan

valmistuksia, sillä hän ei ollut aivan varma asian onnistumisesta ja
jätti Syvähengen yksinään morsiuskamariin.
Ensi työkseen kokosi tämä kaikki huonekalut yhteen nurkkaan

lukuunottamatta yhtä tuolia, jonka jätti keskelle huonetta. Sitten hän
sammutti tulen, asetti sauvansa tuolin viereen ja istuutui tuolille
kärsivällisesti odottamaan ylkämiehen tuloa.
Kun hetki läheni, käski ukko Liu palvelijansa sytyttämään kaikki

kynttilät, asettamaan pöydän kuistille, ripustamaan kukilla koristettuja
lyhtyjä sen yläpuolelle, tuomaan vadin lihaa sekä suuren kattilan
väkevänpuoleista juomaa ja olemaan valmiina palvelemaan
ylkämiestä.
Kello oli kahdeksan tienossa, kun Kirsikkavuorelta päin alkoi

kuulua kellojen ja rumpujen ääntä. Liu-vanhus kuuli tämän ja alkoi
vapista, palvelijat astuivat ulos katsomaan mitä oli tulossa, ja näkivät
puolisen sataa tulisoihtua, jotka valaisivat ympäristön, että oli
valoisaa kuin päivällä. Näkyipä sieltä nopeaan laukaten lähestyvän
joukko ratsumiehiäkin. Liu käski avata portin ja astui itse ulos
lausumaan vieraansa tervetulleeksi.
Rosvopäällikön edessä ja takana oli hänen omia asestettuja
miehiään vartioina. Näiden yllä oli juhlapuvut, käsissä lippuja ja
hatuissa kukkia. »Kuninkaan» edellä marssi kahdeksan miestä
kullakin harsokankainen lyhty kädessä ja neljä muuta kantaen tyhjää
kantotuolia, jossa morsian aiottiin viedä uuteen kotiinsa.
»Kuninkaalla» itsellään oli keilamainen punainen turbaani päässä,
harmaa kultaompeleinen viitta yllä, vyötäisillä kullattu vyö ja
pitkävartiset ratsusaappaat jalassa. Hän ajoi uljaalla, vaahtosuisella
ratsulla.
Juhlakulkueensa ympäröimänä saapui siis »suuri kuningas»

Kirsikkamajaan, ja kun hän astui ratsunsa selästä alas, niin hänen
juhlajoukkonsa kohotti äänekkään onnentoivotushuudon. Liu-vanhus
riensi omasta kädestään tarjoamaan tulomaljaa, jota täyttäessä hän
ja kaikki hänen palvelijansa polvistuivat maahan rosvokuninkaan
eteen. Mutta tämä tarttui ukon käteen, nosti hänet ylös ja sanoi:
— Te olette minun appeni. Miksi polvistutte siis minun eteeni?
— Älkää puhuko noin, — vastasi Liu, — minähän olen vaan

suuren kuninkaan alamainen.
Rosvokuningas, joka nähtävästi oli jo kotonaan tyhjentänyt monet

lähtömaljat, nauroi noille sanoille ja arveli:
— Minä toivon, etten ole tuottava teille häpeätä tullessani

vävyksenne.
Kun he astuivat kuistille, arveli hän:
— Isäni, eipä olisi ollut syytä näin suuremmoiseen vastaanottoon.

Sitten rosvokuningas tyhjensi kolme maljaa ja huusi eräälle
saattomiehelleen, että hän kiinnittäisi ratsun puuhun. Ja kun hän
senjälkeen astui pylväskäytävään, päristi hänen saattojoukkonsa
rumpuja ja helisti soittimia.
— Appi-isäni, — kysyi rosvokuningas, — missä on morsiameni?
— Hän on sangen kaino, — vastasi Liu, — eikä uskaltanut tulla

vastaan.
— Hyvä on, — nauroi rosvokuningas. — Antakaahan minulle vielä

tulojuomaanne, jotta saisin juoda meidän uuden sukulaisuutemme
maljan.
Mutta pitäissään maljaa kädessään juolahti toinen ajatus hänen

mieleensä ja hän virkkoi:
— Mutta ehdinpä tyhjentää sukulaisuusmaljamme, kun olen

nähnyt morsiameni.
Nyt suuntautuivat vanhan Liun ajatukset tuskallisesti Syvähenkeen

ja kaikesta sydämestään hän toivoi, että munkin salaperäisellä
keinolla olisi toivottu seurauksensa.
— Sallikaa minun opastaa teitä, — sanoi Liu ottaen kynttilän

käteensä.
Ja hän johti vieraan tyttärensä kamariin, jonka ovea osottaen lisäsi:
— Tässä. Olkaa hyvä ja astukaa sisään, suuri kuningas.
Sitten Liu kääntyi ympäri ja epäillessään, ettei vaan häntä

poistuessaan pidätettäisi, riensi hän ulos minkä ehti.
Kun rosvokuningas oven avattuaan huomasi, että tyttären
kamarissa oli pimeä kuin vankityrmässä, huusi hän:
— Hitto vieköön, kuinka minun appeni on huolimaton isäntä, kun ei

ole käskenyt asettaa lyhtyä morsiamen kamariin, vaan antaa hänen
istua täällä pimeässä. Lähetänpä huomenna muutamia miehistöni
tuomaan hänelle ruukullisen hyvää paloöljyä.
Syvähenki, joka istui keskellä pimeätä kamaria, kuuli kaiken

tämän, mutta ei uskaltanut nauraa, vaan oli hiljaa kuin hiiri.
Rosvokuningas hapuili eteenpäin puhuen puoliääneen:
— Neitoseni, miksette tullut ulos tervehtimään minua? Eikö teitä

pelota, kun joudutte tänä yönä meidän leirimme haltiattareksi?
Ja haparoidessaan pimeässä edelleen hän kuiskaili yhä

kärsimättömämmin: minun impeni, minun impeni!
Vihdoin sattui rosvokuninkaan käsi Syvähenkeen.
Tämä hypähti tuolilta pystyyn, kahmaisi rosvon syliinsä ja heitti

hänet permannolle. Rosvo puolustautui ja pyrki ylös. Mutta
Syvähenki iski häntä nyrkillä päähän ja sanoi:
— Tuosta saat, sinä ilkeä rosvo!
— Taivas, — huusi rosvokuningas, — miksi lyötte aviomiestänne?!
— Jotta hän paremmin oppisi vaimoaan muistamaan, — vastasi

Syvähenki, painoi hänet alas ja löi ja rusikoi häntä. Rosvo huusi
täyttä kurkkua apua.
Kun vanha Liu toisessa päässä taloa kuuli tämän avunhuudon,
hän kävi pelosta aivan kalpeaksi.
— Minä olen koko ajan luullut, — höpisi hän itsekseen, — että tuo
munkki tulisi jotenkin käyttämään järjenkeinoa eikä väkivaltaa
saadakseen rosvon luopumaan aikeestaan. Mutta mitä merkitsi tämä
avunhuuto? Ukko otti lyhdyn ja huusi hämmentyneenä
rosvokuninkaan saattojoukon koolle mennäkseen sen kanssa taloon
katsomaan, mitä siellä oikein tapahtui.
Ja todellakin! Siellä istui tuo kunnianarvoisa munkki kahareisin

permannolla pitkällään olevan rosvokuninkaan selässä piesten tätä
käsin ja jaloin pahanpäiväisesti.
Kun vartioväen johtaja tämän huomasi, hän kutsui saattoväen

vapauttamaan »kuningasta». Mutta kun Syvähenki näki saattoväen
ryntäävän sisään, hän jätti uhrinsa, sieppasi sauvansa ja alkoi niin
hurjasti raivota saattojoukon keskellä, että kaikki hänen pelkästä
näkemisestään pötkivät pakoon.
Silloin kuului vanha Liu huudahtavan:
— Voi meitä poloisia, te olette syössyt meidät perikatoon! Te olette

meidät kaikki surmansuuhun ajanut!
Sillävälin karkasi rosvokuningas lattialta pystyyn ja suoraa päätä

ulos pihalle, löysi hevosensa ja hyppäsi nopeasti sen selkään. Mutta
vaikka hän sitä vinhasti ruoskallaan iski, se ei lähtenyt paikaltaan,
sillä rosvokuningas oli kiireessä unohtanut irroittaa sen puusta.
— Sinä onneton, — huusi hän, — hevosenikin minua halveksii

eikä liiku paikaltaan.
Vihdoin tarkemmin katsottuaan hän huomasi syyn, miksei
hevonen totellut, katkaisi marhaminnan ja ajoi täyttä laukkaa pois
kiroten ehtimän takaa vanhaa Liuta ja antaen viattoman hevosensa,
joka nyt hurjaa vauhtia häntä leiriin kiidätti, tuntea hänen
kostonhaluansa.
Vanha Liu valitteli nyt Syvähengelle:
— Te olette syössyt taloni onnettomuuteen. Minä luulen, että te

olisitte keskustellut hänen kanssaan ja sillä tavoin koettanut hänet
saada luopumaan aikeestaan, enkä epäillyt vähääkään, että te
olisitte näin häntä piessyt. Hän riensi varmaan takaisin leiriinsä
kutsuakseen kaikki väkensä kokoon ja palatakseen meitä
surmaamaan.
— Ei hätää mitään, vanhus, — lohdutti Syvähenki, — minä olen

ollut kaupunginpäällikön henkivartiaston päämiehenä, mutta jouduin
munkiksi, koska tulin tappaneeksi erään miehen. Minä en pelkää,
vaikka kokonainen asestettu rykmentti hyökkäisi kimppuuni, saatikka
sitten nuo koirankuonolaiset! Jollette usko minua, niin koettakaahan
vain kohottaa tätä sauvaa.
Talonrengit jaksoivat töin tuskin nostaa Syvähengen sauvan ja

arvelivat:
— Piru vieköön, se vasta painaa!
Sitten tarttui Syvähenki vuorostaan siihen ja leikitteli sillä kuin

oljenkorrella.
— Pyhä munkki, — huudahti Liu-vanhus, — älkää jättäkö meitä,

sillä jos te meitä suojelette, niin me varmaan nahkamme
pelastamme.
— Minäkö jättäisin?! — murahti Syvähenki. — Siltä tieltä ette

minua tapaa! Mieluummin tuperrun paikkaani!
— Tuokaa vielä väkijuomaa tälle kunnioitettavalle munkille, —

käski Liu ja Syvähengen puoleen kääntyen hän lisäsi, — mutta
teidän ei pidä juoda itseänne liian täyteen.
— Jota enemmän minä juon, sitä vahvemmaksi tulen, — vastasi

Syvähenki.
— Se hyvä, riemastui Liu, — sillä minulla on runsaasti hyvää

väkijuomaa ja mainiota lihaa! Käyttäkää siis mielenne mukaan
hyväksenne, arvoisa munkki!
Samaan aikaan istui toinen rosvokuningas leirissään ajatellen

lähettää jonkun tiedustelemaan, miten hänen virkaveljensä oli
häähommissaan onnistunut, kun muutamat hääseurueen jäsenistä
syöksyivät hengästyneinä leiriin huutaen: »Murhaajia! Murhaajia!»
— Mitä on tapahtunut? — kysyi hän.
— Meidän päällikkömme on revitty palasiksi! Mutta tuskin olivat he

ennättäneet ruveta selittämään tapahtumaa yksityiskohtaisesti, kun
tuo päällikkö palasikin leiriin ilman turbaania ja aivan repaleisissa
vaatteissa huutaen tuskallisesti:
— Hyvä veli, pelasta minut!
— Mikä sinut takaisin karkotti ja vielä tuollaisessa kunnossa?

— Minä saavuin taloon ja astuin morsiuskamariin. Mutta tuo vanha
veijari oli lähettänyt tyttärensä pois ja pannut hänen sijaansa suuren,
vahvan munkin. Mitään pahaa aavistamatta hapuilin minä pimeässä
kamarissa, kunnes tuo roisto tarttui minuun ja alkoi kuin itse piru
piestä minua käsin ja jaloin. Kun hän sitten näki väkeni tulevan
minua auttamaan, hän heitti minut ja ajoi muut rautasauvallaan
tiehensä, ja sillä välin minä pelastin henkeni. Hyvä veli, minä toivon,
että sinä kostat puolestani.
— Jos niin surkeasti on laitasi, niin mene sisälle lepäämään. Minä

sillä välin varustaudun matkaan sanoakseni tuolle munkille
mielipiteeni.
Toinen rosvokuningas astui nyt vuorostaan hevosen selkään ja

riensi keihäs kädessä koko väkensä saattamana mäkeä alas. Pian
kuultiin Kirsikkamajassa hänen raivohuutonsa. Mutta kun
Syvähengelle ilmotettiin, että nyt he tulevat kostamaan, niin arveli
hän vain:
— Mainiota! Teidän ei tarvitse pelätä, vaan pistätte heidät köysiin

sitä mukaan kun minä heitä nakkaan maahan. Sitten saatatte heidät
jättää viranomaisten käsiin ja vaatia palkkiota.
Ja Syvähenki viskasi kaapunsa pois, kääri alusvaatteensa ylös ja

pisti miekkansa vyöhön. Sen tehtyään hän meni kuistille ja heilutti
tyytyväisenä sauvaansa.
Rosvopäällikkö saapui taloon täysissä varustuksissa tulisoihtujen

ympäröimänä ja huusi kovalla äänellä Syvähenkeä tarkottaen:
— Missä se kaljupäinen aasi on? Tulkoon hän heti ulos

mittelemään voimia kanssani!

Managerial Accounting Canadian Canadian 10Th Edition Garrison Test Bank Full Chapter PDF

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Managerial Accounting Canadian

Canadian 10th Edition Garrison Test

A. There was no beginning work-in-process inventory.

What was the materials cost of work in process on October 31?

What were the equivalent units of production for conversion costs?

What are the equivalent units of production for conversion costs?

All materials are added at the beginning of the manufacturing process.

All materials are added at the beginning of the process.

All materials are added at the beginning of the manufacturing process.

All materials are added at the beginning of the process.

All materials are added at the beginning of the mixing process.

What was the materials cost of work in process on October 31?

EI = 6,000 + 50,000 - 44,000 = 12,000 units * $28,560/56,000 = $6,120

EU = 66,000 + 19,000 * .1 = 67,900.

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($68,064 + 585,324)/(91,000 + 19,000 * 20%) = $6.174

Transferred out of WIP to FG = 125,000 + 30,000 - 37,500 = 117,500 (from FG information). EU =

7,500 + 52,500 = 60,000 less 50,000 transferred out = EI of 10,000 units.

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What were the equivalent units of production for conversion costs?

Accessibility: Keyboard Navigation

92,000 + 11,000 * .9 = 101,900 units

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(6,300 + 65,600 - 4,600) * 100% + 4,600 * 70% = 70,520 units

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(7,100 + 61,000 - 4,600) * $8.24 = $523,240.00

25,000 + 6,000 - 8,000 = 23,000 units started.

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35,000 + 472,000 - 34,000 = 473,000 units

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($11,000 + 36,000)/(85,000 + 25,000) = $0.43

Cost/EU = ($29,440 + 246,400)/(61,000 + 14,000 * .1) = $4.421

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($10,973 + 268,107)/(50,300 + 9,400 * .2) = $5.348

18,000 * $2.75 + 18,000 * .6 * $4.25 = $95,400

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Hän pääsi kuitenkin onnellisesti vuoteensa luo ja alkoi riisuutua.

— Haa, sepä mainiota! — huusi Lo Ta. — Minulla tuntuu juuri

Ja hän alkoi syödä. Mutta munkit peittivät häpeissään ja

Lo Syvähenki kiskaisi palan lihaa koiran reidestä ja ojensi sen

Mutta munkki painoi kauhtanansa hihaa huuliaan vasten

— Etkö tahdo syödä? Hä? Varroppas!

Ja hän sieppasi munkin kainaloonsa ja työnsi lihapalan väkisten

Tällä kertaa eivät kyökkimestari ja lukkari enää kääntyneet

Mutta pihalle johtavaan käytävään he uskalsivat pysähtyä hetkeksi

— Syvähenki, heretkää!… Ja te munkit, antakaa hänen olla

— Herra johtaja, minä alistun teidän tuomioonne.

Nyt alkoi Lo Ta vähitellen selvitä.

— Syvähenki, — lausui johtaja, — jos te tulette elämään tällä

Syvähenki seurasi luostarinjohtajaa, sittenkun tämä oli käskenyt

Seuraavana päivänä piti luostarinjohtaja apulaisensa kanssa

Johtaja kirjotti siis kirjeen ja lähetti kaksi palvelijaansa viemään

Luostarinjohtajan luettua vastauksen hän käski ensin palvelijansa

— Syvähenki, kun te ensi kerta tulitte humalassa kotiin, minä pidin

— Pyhä päämieheni, — vastasi Syvähenki, — minne aiotte

Syvähenki kumarsi johtajalle yhdeksän kertaa [hänen olisi pitänyt

Lo Ta voittaa rosvopäällikön uudella tavalla.

Paikka, johon Lo Syvähenki ensinnä suuntasi kulkunsa, oli pajan

Parissa kolmessa päivässä sai seppä sauvan ja miekan valmiiksi.

— Tuossapa vasta tanakka munkki!

Pyhiinvaeltajamme kulki parin viikon ajan kohti maan itäistä

Mutta eräänä päivänä, kun hän kulki tietään ihaillen ympäristönsä

Hän oli kulkenut vielä noin kolme Kiinan penikulmaa eteenpäin,